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Portugal - VAT submission guide

VAT submission guides

Updated by Anabela Silvana, PKF & Associados, SROC, Lda

How are VAT returns submitted to the tax authorities?VAT returns in Portugal can only be submitted in electronic format, via the Portuguese tax authority's website:
www.portaldasfinancas.gov.pt/at/html/index.html
Can a business submit paper VAT returns?No, paper VAT returns cannot be submitted in Portugal.
Can an agent submit a VAT return on behalf of the business?Yes, an agent can submit a VAT return on behalf of a business using the access credentials for the tax portal.
How many boxes/data fields are there on the VAT return?There are 47 boxes on the VAT return.
What does each VAT return box/data field mean?The VAT return can be viewed on the Portuguese tax authority's website:
https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/modelos_formularios/iva/Pages/imposto-sobre-o-valor-acrescentado.aspx
What are the usual VAT periods, submission deadlines and payment deadlines for submitting a VAT return?VAT returns

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Web page updated on 24 Aug 2024 16:09